Property.
Property. The term property means any property, right, or interest, including earnings, increment, or proceeds thereof.
Source
26 CFR § 302.1-1
Scoping language
General. When used in the regulations in this part, the terms defined in this section shall have the meaning so assigned to them. A term not defined herein shall have the meaning, if compatible with the context, imputed thereto under the internal revenue laws.